Civic Intelligence

Brook Forest Community Association

990 • Fiscal year 2025 • EIN 36-6649416

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 09, 2026

211 West Chicago Avenue APT 10Hinsdale, IL 60521

(630) 323-8810

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.17x

Higher debt load relative to assets than 68% of similar nonprofits.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.72x

Higher debt load relative to revenue than 82% of similar nonprofits.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

16th percentile

-10%

Higher net margin than 16% of similar nonprofits.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-2.7%

Faster asset growth than 21% of similar nonprofits.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

2025 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,019,179

Down $28,373 (-2.7%) from 2024

Net Assets

Down

$847,997

Down $24,438 (-2.8%) from 2024

Liabilities

Down

$171,182

Down $3,935 (-2.2%) from 2024

Revenue

Up

$238,137

Up $23,353 (+11%) from 2024

Expenses

Up

$262,575

Up $70,970 (+37%) from 2024

Net Income

Down

-$24,438

Down $47,617 (-205%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $782,181Liabilities 2012: $10,440Net Assets 2012: $771,7412012Assets 2013: $813,370Liabilities 2013: $36,440Net Assets 2013: $776,9302013Assets 2014: $821,964Liabilities 2014: $34,440Net Assets 2014: $787,5242014Assets 2015: $816,588Liabilities 2015: $25,440Net Assets 2015: $791,1482015Assets 2016: $916,518Liabilities 2016: $104,610Net Assets 2016: $811,9082016Assets 2017: $918,289Liabilities 2017: $105,270Net Assets 2017: $813,0192017Assets 2018: $878,630Liabilities 2018: $52,609Net Assets 2018: $826,0212018Assets 2019: $950,209Liabilities 2019: $94,480Net Assets 2019: $855,7292019Assets 2020: $911,542Liabilities 2020: $102,281Net Assets 2020: $809,2612020Assets 2021: $869,337Liabilities 2021: $66,058Net Assets 2021: $803,2792021Assets 2022: $851,285Liabilities 2022: $43,476Net Assets 2022: $807,8092022Assets 2023: $887,273Liabilities 2023: $38,017Net Assets 2023: $849,2562023Assets 2024: $1,047,552Liabilities 2024: $175,117Net Assets 2024: $872,4352024Assets 2025: $1,019,179Liabilities 2025: $171,182Net Assets 2025: $847,9972025

Highlighted filing

2025

Assets$1,019,179
Liabilities$171,182
Net Assets$847,997

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2012: $193,1222012Revenue 2013: $186,644Expenses 2013: $186,004Net Income 2013: $6402013Revenue 2014: $185,588Expenses 2014: $174,995Net Income 2014: $10,5932014Revenue 2015: $185,584Expenses 2015: $181,960Net Income 2015: $3,6242015Revenue 2016: $186,064Expenses 2016: $165,304Net Income 2016: $20,7602016Revenue 2017: $190,493Expenses 2017: $189,382Net Income 2017: $1,1112017Revenue 2018: $189,013Expenses 2018: $176,011Net Income 2018: $13,0022018Revenue 2019: $189,379Expenses 2019: $159,671Net Income 2019: $29,7082019Revenue 2020: $191,077Expenses 2020: $237,545Net Income 2020: -$46,4682020Revenue 2021: $195,506Expenses 2021: $201,488Net Income 2021: -$5,9822021Revenue 2022: $188,312Expenses 2022: $183,782Net Income 2022: $4,5302022Revenue 2023: $215,154Expenses 2023: $173,707Net Income 2023: $41,4472023Revenue 2024: $214,784Expenses 2024: $191,605Net Income 2024: $23,1792024Revenue 2025: $238,137Expenses 2025: $262,575Net Income 2025: -$24,4382025

Highlighted filing

2025

Revenue$238,137
Expenses$262,575
Net Income-$24,438
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 9, 2026
Return Version
2025v4.0
Gross Receipts
$238,137
Mission and Program Overview

Mission

To manage and control the Community Grounds within the Brook Forest Community located in Oak Brook, Illinois. To provide for services to the common areas not provided by any governmental body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$872,435$847,997▼ $24,438
Land, Buildings, and Equipment, Net$528,503$526,810▼ $1,693
Savings and Temporary Cash Investments$366,781$393,756▲ $26,975
Cash and Non-Interest-Bearing Accounts$145,543$78,280▼ $67,263
Accounts Receivable$6,725$20,333▲ $13,608
Total Assets$1,047,552$1,019,179▼ $28,373
Liabilities
Deferred Revenue$130,117$95,182▼ $34,935
Other Liabilities$45,000$76,000▲ $31,000
Total Liabilities$175,117$171,182▼ $3,935
Net Assets / Fund Balance
Total Net Assets Fund Balance$872,435$847,997▼ $24,438
Total Liabilities and Net Assets / Fund Balance$1,047,552$1,019,179▼ $28,373

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,809$480,549$507,358
Land$500,000-$500,000
Equipment$1$63,772$63,773
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne ZiemerPresident
Milorad RadenovicDirector
Nicole JavellDirector
Ray CescaDirector
Salman AzamDirector
Tim SoltysDirector
Anthony PesekSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$229,026
Program Service Revenue
$0
Investment Income
$9,111
Other Revenue
$0
All Other Contributions
$24,526
Change in Net Assets
$-24,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$195,472$1,506-$195,472
Fees for Services Management$30,175--$30,175
Office Expenses-$7,121-$7,121
Fees for Services Legal-$5,134-$5,134
Insurance$4,179--$4,179
All Other Expenses-$2,500-$2,500
Depreciation Depletion$1,693--$1,693
Occupancy$1,275--$1,275
Fees for Services Accounting-$610-$610
Total Functional Expenses$245,704$16,871$0$262,575
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$76,000
Refundable Performance Bond Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The Association is comprised of 410 member owners of lots and homes in the Brook Forest Community of Oak Brook, Illinois.

Form 990, Part VI, Section A, Line 7A

The Association members elect a Board of Directors at regular intervals per their By-Laws.

Form 990, Part VI, Section V, Line 11A

Ater completion by the outside public accounting firm, the Property Manager and Treasurer review the Form 990, and if need be, discuss with the Board of Directors before filing.

Form 990, Part VI, Section V, Line 15A

The Association does not pay compensation to any of its Board of Directors. The participation is strictly on a voluntary basis.

Form 990, Part VI, Section B, Line 15B

The Association does not pay compensation to any other persons.

Form 990, Part VI, Section C, Line 19

The Associatondoes make its records and financial statements available to the public. Requests need to be made via the Board of Directors and would then be coordinated for viewing via the Associatiions Property Management Company, Oak Dale Properties.

Filing and Contact Details

Filer

Filer Name
Brook Forest Community Association
EIN
36-6649416
Phone
6303238810
Address
211 West Chicago Avenue APT 10, Hinsdale, IL 60521

Signing Officer

Name
John Kelly
Title
Treasurer
Phone
6303238810
Signed
2026-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Kelly
Formed
1964
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Mrjenovich & Bertucci Ltd
Address
7055 Veterans Blvd Suite D, Burr Ridge, IL 60527
Preparer
Anthony J Bertucci
Phone
6307890200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24D

Site Maintenance Irrigation System 2,605

Form 990, Part IX, Line 24D

Site Maintenance Landscape Contract 46,000

Form 990, Part IX, Line 24D

Site Maintenance Landscape Extras 4,460

Form 990, Part IX, Line 24D

Site Maintenance Landscape Flowers 22,905

Form 990, Part IX, Line 24D

Site Maintenance Lighting Repairs 18,935

Form 990, Part IX, Line 24D

Site Maintenance Landscape Mulch Schrubs 6,400

Form 990, Part IX, Line 24D

Site Maintenance Pond/Lake 5,981

Form 990, Part IX, Line 24D

Site Maintenance Tennis Court 768

Form 990, Part IX, Line 24D

Site Maintenance Tree Care 22,385

Form 990, Part IX, Line 24D

Site Maintenance Shoreline Stewardship 15,948

Form 990, Part IX, Line 24D

Site Maintenance Holiday Decoration 32,470

Form 990, Part IX, Line 24D

Utilities Electric 1,600

Form 990, Part IX, Line 24D

Utilities Water 7,713

Form 990, Part IX, Line 24D

Landscape Miscellaneous 0

Raw XML Appendix368 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalLiabilityAmt076000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Site Maintenance Irrigation System 2,605
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Site Maintenance Landscape Contract 46,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Site Maintenance Landscape Extras 4,460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Site Maintenance Landscape Flowers 22,905
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Site Maintenance Lighting Repairs 18,935
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Site Maintenance Landscape Mulch Schrubs 6,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Site Maintenance Pond/Lake 5,981
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Site Maintenance Tennis Court 768
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Site Maintenance Tree Care 22,385
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Site Maintenance Shoreline Stewardship 15,948
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Site Maintenance Holiday Decoration 32,470
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Utilities Electric 1,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Utilities Water 7,713
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Landscape Miscellaneous 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14The Association is comprised of 410 member owners of lots and homes in the Brook Forest Community of Oak Brook, Illinois.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15The Association members elect a Board of Directors at regular intervals per their By-Laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Ater completion by the outside public accounting firm, the Property Manager and Treasurer review the Form 990, and if need be, discuss with the Board of Directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17The Association does not pay compensation to any of its Board of Directors. The participation is strictly on a voluntary basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18The Association does not pay compensation to any other persons.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19The Associatondoes make its records and financial statements available to the public. Requests need to be made via the Board of Directors and would then be coordinated for viewing via the Associatiions Property Management Company, Oak Dale Properties.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part VI, Section V, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part VI, Section V, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01047552
IRS990/TotalAssetsEOYAmt01019179
IRS990/TotalAssetsGrp/BOYAmt01047552
IRS990/TotalAssetsGrp/EOYAmt01019179
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229026
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016871
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245704
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262575
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175117
IRS990/TotalLiabilitiesEOYAmt0171182
IRS990/TotalLiabilitiesGrp/BOYAmt0175117
IRS990/TotalLiabilitiesGrp/EOYAmt0171182
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0872435
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0847997
IRS990/TotalProgramServiceExpensesAmt0245704
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0238137
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01047552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01019179
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 West Chicago Avenue
IRS990/USAddress/CityNm0Hinsdale
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060521
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.brookforest.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Kelly
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06303238810
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brook Forest Community Association
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0366649416
ReturnHeader/Filer/PhoneNum06303238810
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 West Chicago Avenue APT 10
ReturnHeader/Filer/USAddress/CityNm0Hinsdale
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060521
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363849417
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mrjenovich & Bertucci Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07055 Veterans Blvd Suite D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Burr Ridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060527
ReturnHeader/PreparerPersonGrp/PhoneNum06307890200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anthony J Bertucci
ReturnHeader/ReturnTs02026-03-13T04:07:38-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.02$0.17$0.85$0.24$0.26$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.18$0.87$0.21$0.19$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.04$0.85$0.22$0.17$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.19$0.18$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.07$0.80$0.20$0.20$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.10$0.81$0.19$0.24$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.09$0.86$0.19$0.16$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.05$0.83$0.19$0.18$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.11$0.81$0.19$0.19$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.10$0.81$0.19$0.17$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.03$0.79$0.19$0.18$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.03$0.79$0.19$0.17$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.78$0.19$0.19$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.01$0.77$0.19